ERDEM-NEWSLETTER-2018-metin

253 LAW OF OBLIGATIONS Service contracts (including consultancy, intermediary and transportation contracts) Not allowed Service contracts made within the scope of export, transit trade, sales and deliveries that qualify as exports, and foreign currency generating services and activities Service contracts made within the scope of Turkish residents’ activities conducted abroad Service contracts concerning electronic communications starting in Turkey and ending abroad, and starting abroad, and ending in Turkey Please see Table “Restrictions and Exemptions in terms of Contracting Parties” Independent contractor contracts Not allowed Independent contractor contracts made for the construction, repair and maintenance of ships that are defined under Law No. 4490 Please see Table “Restrictions and Exemptions in terms of Contracting Parties” Movable sale and lease contracts Allowed Vehicle sale and lease contracts including construction vehicles Please see Table “Restrictions and Exemptions in terms of Contracting Parties” Sales contracts for software produced abroad within the scope of information Technologies, as well as license and service contracts for hardware and software Allowed N/A